VAN ROOSBROECK CONSULTANCY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN ROOSBROECK CONSULTANCY
Largest movements
- Cash -€3,968
down €3,968 (-44.5%), from €8,917 to €4,948
mainly Net result for the year (-€3,523) and Tax, wage and social debts (-€1,873)
- Receivables within one year -€1,428
down €1,428 (-7.1%), from €20,072 to €18,644
- Profit (loss) carried forward -€3,523
down €3,523 (-19.7%), from €17,891 to €14,368
- Tax, wage and social debts -€1,873
no longer reported in 2025 (was €1,873)
- Gross operating margin -€4,566
down €4,566 (-903%), from -€506 to -€5,072
- Taxes -€2,015
down €2,015, from €111 to -€1,904
- Depreciation -€1,036
no longer reported in 2025 (was €1,036)
- Financial charges +€190
up €190 (+422%), from €45 to €235
- Other operating charges +€92
up €92 (+331%), from €28 to €120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,989 | €23,593 | -€5,396 | -18.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €28,989 | €23,593 | -€5,396 | -18.6% |
| Amounts receivable within one year | 40/41 | €20,072 | €18,644 | -€1,428 | -7.1% |
| Other amounts receivable | 41 | €20,072 | €18,644 | -€1,428 | -7.1% |
| Cash at bank and in hand | 54/58 | €8,917 | €4,948 | -€3,968 | -44.5% |
| Total equity and liabilities | 10/49 | €28,989 | €23,593 | -€5,396 | -18.6% |
| Equity | 10/15 | €27,116 | €23,593 | -€3,523 | -13.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,225 | €7,225 | = | 0.0% |
| Distributable reserves | 133 | €7,225 | €7,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,891 | €14,368 | -€3,523 | -19.7% |
| Amounts payable | 17/49 | €1,873 | - | -€1,873 | |
| Amounts payable within one year | 42/48 | €1,873 | - | -€1,873 | |
| Taxes, remuneration and social security | 45 | €1,873 | - | -€1,873 | |
| Taxes | 450/3 | €1,873 | - | -€1,873 | |
| Non-recurring operating income | 76A | €1,111 | - | -€1,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | - | -€1,036 | |
| Other operating charges | 640/8 | €28 | €120 | +€92 | +331% |
| Gross operating margin | 9900 | -€506 | -€5,072 | -€4,566 | -903% |
| Operating profit (loss) | 9901 | -€1,569 | -€5,192 | -€3,623 | -231% |
| Financial charges | 65/66B | €45 | €235 | +€190 | +422% |
| Recurring financial charges | 65 | €45 | €235 | +€190 | +422% |
| Profit (loss) for the period before taxes | 9903 | -€1,614 | -€5,427 | -€3,813 | -236% |
| Income taxes | 67/77 | €111 | -€1,904 | -€2,015 | |
| Profit (loss) for the period | 9904 | -€1,725 | -€3,523 | -€1,798 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,725 | -€3,523 | -€1,798 | -104% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.